How much is Marty’s deduction for entertainment expenses for 2016?

Marty is a sales consultant. Marty incurs the following expenses related to the entertainment of his clients in 2016: Dues to a country club ………………………………….. $4,500 (The country club was used for business 25 days of the total 75 days that it was used.) Business meals at the country club …………………….. 1,200 Dues to a tennis club …………………………………… 1,000 (The club was used 75 percent for directly related business.) Tennis fees (personal use) ……………………………… 260 Business meals at various restaurants ………………….. 1,844 a. How much is Marty’s deduction for entertainment expenses for 2016? b. For each item listed above that you believe is not allowed as a deduction, explain the reason it is not allowed. View Solution:
Marty is a sales consultant Marty incurs the following expenses